基于自然生态空间的中国资源税费框架改革

doi:10.18402/resci.2017.05.14

摘要/Abstract

摘要：

将资源税扩展到自然生态空间的占用是中国资源税改革的新内容,这要求通过保护资源的生态功能实现环境保护。资源税改革需要扩大征收范围和覆盖相关环节,进而提高整体税率,同时根据各种资源特征以及收税和收费特点,在清费立税原则下保留必要收费和新增资源税目。建议设立水资源、森林资源等资源税目,将耕地占用税变更为农地占用税,将城镇土地使用税扩展为建设用地使用税进而纳入农村建设用地并设立建设用地闲置税,对矿产资源在开采和销售环节分别从量和从价计征,同时推动废弃物资源排放管理费改税,形成对土地、森林、水和矿产等各种自然资源从开采、使用到排放各环节有效管理的资源税费体系,实现对自然生态空间的保护。

关键词: 自然资源, 自然生态空间, 资源税

Abstract:

Extending the resource tax to the occupancy of natural ecological space is a new component of resource tax reform in China. This requires a protection of the ecological functions of resources to achieve environmental protection. From the perspective of natural ecological space,resource tax reform should enlarge the range of tax collection to all resources,cover all related aspects of resources from mining to discharge,and raise the overall tax rate of resource use. In the tax clearance fee legislation principle,retaining necessary charges and adding new resource tax items,from the height of the natural ecological space to protect resources and the environment. The water and forest resources should be included in the scope of resource taxation,and awareness of conservation and realization of payment for services should be increased. We need to change cultivated land occupation tax to farmland occupation tax,establish an idle tax on construction land and include unused land,rural construction land and idle construction land into the system of taxes on resources. The mineral resources should be taxed using amounts and prices respectively from the mining and marketing chain,not only reflecting market supply and demand but also the degree of scarcity. We need to increase tax items for restoration of ecological environments after mining and develop alternative energy resources. Tax reform for waste resource management is needed,and forming a resource tax system for all kinds of natural resources such as land,forests,water and minerals to effectively manage all aspects of exploitation and emissions is needed. Finally,to achieve economical and intensive utilization of resources and protection of natural ecological space we should promote the protection of resources and environmental legislation,registration of natural ecological spaces,reform other taxes related to resources and environment and improve the degree of tax greening.

Key words: natural resources, natural ecological space, resource tax reform

熊振兴, 王克强, 刘红梅. 基于自然生态空间的中国资源税费框架改革[J]. 资源科学, 2017, 39(5): 945-953.

Zhenxing XIONG, Keqiang WANG, Hongmei LIU. Construction of a resource tax system based on natural ecological space[J]. Resources Science, 2017, 39(5): 945-953.

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资源类型	现行税费项目
矿产资源	税:资源税费:矿产资源补偿费、矿业权使用费、矿区使用费、矿业权价款和石油特别收益金等
土地资源	税:耕地占用税、城镇土地使用税、土地增值税费:新增建设用地土地有偿使用费、新菜地开发基金、耕地开垦费
水资源	税:无（河北试点水资源税并将水资源费清零）费:取水许可证工本费、水资源费、自来水费、污水处理费
森林资源	税:无费:野生动植物进出口管理费、育林基金、森林植被恢复费、植物新品种保护权费、林权勘测费

资源类型		税收方面的改革措施	收费方面的改革措施
土地资源	农用地建设用地未利用地	1.耕地占用税更名为农地占用税;2.增设未利用地占用税;3.增设建设用地闲置税;4.扩展土地使用税和土地增值税征税范围	保留以下费用: 1. 耕地开垦费;2. 新增建设用地土地有偿使用费; 3. 新菜地开发基金
水资源	天然水加工水	1. 增设水资源使用税;2. 增设水资源占用税	保留以下费用: 1.取水许可证费;2.自来水费;3.排污费
森林资源	经济林生态林	增设森林资源税	保留以下费用: 1.野生动植物进出口管理费;2.育林基金;3. 森林植被恢复费;4.植物新品种保护权费;5.林权勘测费
矿产资源	能源金属非金属	1.将原资源税变更为“矿产资源税”和“盐税”; 2.实行双重计征,开采环节从量计征,销售环节从价计征	保留以下费用: 1.矿业权使用费;2.矿区使用费;3.矿业权价款; 3.石油特别收益金; 增设以下费用: 矿区修复和资源耗竭基金